Illinois General Assembly - Full Text of HB2485
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Full Text of HB2485  101st General Assembly




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1    AN ACT concerning education.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The School Code is amended by changing Section
510-17 as follows:
6    (105 ILCS 5/10-17)  (from Ch. 122, par. 10-17)
7    Sec. 10-17. Statement of affairs.
8    (a) In Class I or Class II county school units the school
9board may use either a cash basis or accrual system of
10accounting; however, any board so electing to use the accrual
11system may not change to a cash basis without the permission of
12the State Board of Education.
13    School Boards using either a cash basis or accrual system
14of accounting shall maintain records showing the assets,
15liabilities and fund balances in such minimum forms as may be
16prescribed by the State Board of Education. Such boards shall
17make available to the public a statement of the affairs of the
18district prior to December 1 annually by submitting the
19statement of affairs in such form as may be prescribed by the
20State Board of Education for posting on the State Board of
21Education's Internet website and , by having copies of the
22statement of affairs available in the main administrative
23office of the district. The school board shall also publish a



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1notice that the annual statement of affairs is available on the
2State Board of Education's Internet website and the district's
3main administrative office , and by publishing in a newspaper of
4general circulation published in the school district. an annual
5statement of affairs summary containing at a minimum all of the
6following information:
7        (1) A summary statement of operations for all funds of
8    the district, as excerpted from the statement of affairs
9    filed with the State Board of Education. The summary
10    statement must include a listing of all moneys received by
11    the district, indicating the total amounts, in the
12    aggregate, each fund of the district received, with a
13    general statement concerning the source of receipts.
14        (2) Except as provided in subdivision (3) of this
15    subsection (a), a listing of all moneys paid out by the
16    district where the total amount paid during the fiscal year
17    exceeds $2,500 in the aggregate per person, giving the name
18    of each person to whom moneys were paid and the total paid
19    to each person.
20        (3) A listing of all personnel, by name, with an annual
21    fiscal year gross payment in the categories set forth in
22    subdivisions 1 and 2 of subsection (c) of this Section.
23In this Section, "newspaper of general circulation" means a
24newspaper of general circulation published in the school
25district, or, if no newspaper is published in the school
26district, a newspaper published in the county where the school



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1district is located or, if no newspaper is published in the
2county, a newspaper published in the educational service region
3where the regional superintendent of schools has supervision
4and control of the school district. The submission to the State
5Board of Education shall include an assurance that the
6statement of affairs has been made available in the main
7administrative office of the school district and that the
8required notice has been published in accordance with this
10    After December 15 annually, upon 10 days prior written
11notice to the school district, the State Board of Education may
12discontinue the processing of payments to the State
13Comptroller's office on behalf of any school district that is
14not in compliance with the requirements imposed by this
15Section. The State Board of Education shall resume the
16processing of payments to the State Comptroller's Office on
17behalf of the school district once the district is in
18compliance with the requirements imposed by this Section.
19    The State Board of Education must post, on or before
20January 15, all statements of affairs timely received from
21school districts.
22    (b) When any school district is the administrative district
23for several school districts operating under a joint agreement
24as authorized by this Code, no receipts or disbursements
25accruing, received or paid out by that school district as such
26an administrative district shall be included in the statement



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1of affairs of the district required by this Section. However,
2that district shall have prepared and made available to the
3public, in accordance with subsection (a) of this Section, in
4the same manner and subject to the same requirements as are
5provided in this Section for the statement of affairs of that
6district, a statement showing the cash receipts and
7disbursements by funds (or the revenue, expenses and financial
8position, if the accrual system of accounting is used) of the
9district as such administrative district, in the form
10prescribed by the State Board of Education. The costs of
11publishing the notice and summary of this separate statement
12prepared by such an administrative district shall be
13apportioned among and paid by the participating districts in
14the same manner as other costs and expenses accruing to those
15districts jointly.
16    School districts on a cash basis shall have prepared and
17made available to the public, in accordance with subsection (a)
18of this Section, a statement showing the cash receipts and
19disbursements by funds in the form prescribed by the State
20Board of Education.
21    School districts using the accrual system of accounting
22shall have prepared and made available to the public, in
23accordance with subsection (a) of this Section, a statement of
24revenue and expenses and a statement of financial position in
25the form prescribed by the State Board of Education.
26    In Class II county school units such statement shall be



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1prepared and made available to the public, in accordance with
2subsection (a) of this Section, by the township treasurer of
3the unit within which such districts are located, except with
4respect to the school board of any school district that no
5longer is subject to the jurisdiction and authority of a
6township treasurer or trustees of schools of a township because
7the district has withdrawn from the jurisdiction and authority
8of the township treasurer and trustees of schools of the
9township or because those offices have been abolished as
10provided in subsection (b) or (c) of Section 5-1, and as to
11each such school district the statement required by this
12Section shall be prepared and made available to the public, in
13accordance with subsection (a) of this Section, by the school
14board of such district in the same manner as required for
15school boards of school districts situated in Class I county
16school units.
17    (c) The statement of affairs required pursuant to this
18Section shall contain such information as may be required by
19the State Board of Education, including:
20        1. Annual fiscal year gross payment for certificated
21    personnel to be shown by name, listing each employee in one
22    of the following categories:
23            (a) Under $25,000
24            (b) $25,000 to $39,999
25            (c) $40,000 to $59,999
26            (d) $60,000 to $89,999



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1            (e) $90,000 and over
2        2. Annual fiscal year payment for non-certificated
3    personnel to be shown by name, listing each employee in one
4    of the following categories:
5            (a) Under $25,000
6            (b) $25,000 to $39,999
7            (c) $40,000 to $59,999
8            (d) $60,000 and over
9        3. In addition to wages and salaries all other moneys
10    in the aggregate paid to recipients of $1,000 or more,
11    giving the name of the person, firm or corporation and the
12    total amount received by each.
13        4. Approximate size of school district in square miles.
14        5. Number of school attendance centers.
15        6. Numbers of employees as follows:
16            (a) Full-time certificated employees;
17            (b) Part-time certificated employees;
18            (c) Full-time non-certificated employees;
19            (d) Part-time non-certificated employees.
20        7. Numbers of pupils as follows:
21            (a) Enrolled by grades;
22            (b) Total enrolled;
23            (c) Average daily attendance.
24        8. Assessed valuation as follows:
25            (a) Total of the district;
26            (b) Per pupil in average daily attendance.



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1        9. Tax rate for each district fund.
2        10. District financial obligation at the close of the
3    fiscal year as follows:
4            (a) Teachers' orders outstanding;
5            (b) Anticipation warrants outstanding for each
6        fund.
7        11. Total bonded debt at the close of the fiscal year.
8        12. Percent of bonding power obligated currently.
9        13. Value of capital assets of the district including:
10            (a) Land;
11            (b) Buildings;
12            (c) Equipment.
13        14. Total amount of investments each fund.
14        15. Change in net cash position from the previous
15    report period for each district fund.
16    In addition to the above report, a report of expenditures
17in the aggregate paid on behalf of recipients of $500 or more,
18giving the name of the person, firm or corporation and the
19total amount received by each shall be available in the school
20district office for public inspection. This listing shall
21include all wages, salaries and expenditures over $500 expended
22from any revolving fund maintained by the district. Any
23resident of the school district may receive a copy of this
24report, upon request, by paying a reasonable charge to defray
25the costs of preparing such copy.
26    This Section does not apply to cities having a population



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1exceeding 500,000.
2(Source: P.A. 94-875, eff. 7-1-06.)
3    Section 99. Effective date. This Act takes effect upon
4becoming law.